Question 33 of 50.

Which of the following taxpayers may file as a Qualifying surviving spouse for 2022?

Austin and Carla were married for five years before Carla's passing in 2022. Austin has not remarried. Austin paid all of the cost of maintaining a home for himself and his son, Joshua (age 10). Joshua lived with Austin for all of 2022 and is his qualifying child dependent.

Dale and Maggie were married for three years before Dale's passing in 2020. Maggie has not remarried. Maggie paid all of the costs of maintaining a home for herself and her dependent son, Lionel (age 18). Lionel moved out of her home permanently in November of 2022. He did not pay more than half of his own support for the year. Maggie filed a joint return for 2020.

Neil and Debbie were married for five years when Debbie died unexpectedly in 2020. Neil remarried in 2022. Neil paid over half of the cost of maintaining a home for himself, his wife, and his dependent son, Liam (age 6). Liam lived with Neil for all of 2022 and is his qualifying child dependent. Neil filed a joint return for 2020.

Ryan and Becky were married for ten years before Ryan's death in 2021. Becky has not remarried. Becky paid over half of the cost of maintaining a home for herself and her dependent daughter, Ella (age 3). Ella lived with Becky for all of 2022 and is her qualifying child dependent. Becky filed a joint return for 2021.

Question 35 of 50. Freida is not married. Her son, Diego, lived with her all year. To claim the filing status of head of household, Freida must:

Live in the U.S. more than half the year.

Be married on the last day of the tax year.

Pay over half of the cost of maintaining the household for herself and Diego.

Pay a substantial portion of the cost of maintaining the household for herself and Diego

Question 39 of 50.

Braxton is single and has no qualifying child. His adjusted gross income is $13,800. In order to claim the Earned Income Credit, he must meet which of the following requirements?

He cannot be the dependent of another taxpayer.

He must be age 18 or older.

He must earn his income as an employee. He cannot be self-employed.

He may have either an ITIN or a social security number.

Question 40 of 50. Paloma (63) shared a home all year with her son, Antonio (41), and Antonio's son, Danny (23). They were all U.S. citizens, lived in the U.S. all year, and all had social security numbers valid for employment. Paloma and Antonio worked full-time. Danny was a part-time student during the year; he took one class at the local community college. Danny also worked part-time and had wages of $6,800. No one else lived in the home. Paloma had earned income and an adjusted gross income of $23,459. She had no foreign income or investment income. Antonio had earned income and an adjusted gross income of $32,500. He had no foreign income or investment income. Who, if anyone, is eligible to claim and receive the Earned Income Credit?

Both Paloma and Antonio.

Either Paloma or Antonio but not both.

Paloma only.

No one.

Question 41 of 50.

Which of the following taxpayers qualifies for the Earned Income Credit? (All are U.S. citizens, lived in the United States for more than six months, and have valid social security numbers that allow them to work. They did not have any foreign income and will not file Form 2555, Foreign Earned Income.)

Alley (28) is filing as a single taxpayer with no dependents. Alley's earned income and adjusted gross income in 2022 was $24,900, all from wages. She had no other income.

Anwar (27) is filing as a single taxpayer with no dependents. Anwar's earned income and adjusted gross income in 2022 was $13,333, all from wages. He had no other income.

Doug (38) and Serena (39) are married, filing a joint return. Doug's income from wages was $19,781. Serena's income from wages was $31,564. They had no other income in 2022. Doug and Serena had their first child, Caleb, in December 2022.

Ronald (29) and Suzie (39) are married, filing a joint return. Ronald's income from wages was $20,778. Suzie's income from wages was $42,555. They had no other income in 2022. Ronald and Suzie have three qualifying children (ages 3, 6, and 9).